The Study Of The Commercial Banks Internal Control Mechanism In ERP Environment

Loopholes in internal control and the weak link in risk management will bring a great deal of risks to the production and operation of enterprise and be a serious threat to the existence and development of enterprises. At the same time, ERP system has become a very important tool for the management of commercial banks and it has played an important role in the internal control and risk management. Therefore, how to make good use of ERP systems in commercial banks to do a good job in internal control and risk management needs to be further reflection and research.This paper, integrating the three major concepts of internal control, ERP systems and control theory into the commercial banks, gives the main points of the internal control mechanisms analyzes by contacting practice and analysis the control theory from the perspective of the ERP environment of commercial banks. At the same time, this paper, using the method of integrating theory with practice, studies the basic law of internal control firstly, and then proves the correctness of the law by way of contacting of actual cases.The logic structure of this paper is divided into five parts:ChapterⅠ: Analysis of issues of background and significance of research as well as the content of this article and methods of research; ChapterⅡ: An introduction to the theories of control, internal control and ERP; ChapterⅢ, on the base of the two chapters before, this chapter analyzes status of internal control of commercial banks and the influences of ERP system to commercial bank internal control; ChapterⅣ, make use of the methods of control theory to design the mechanisms of internal control of commercial Bank; ChapterⅤ, though the analysis of applying, this chapter comes to the conclusion: Establish the information systems to reaching the information and standardization of management and enhance the control of the "human" factor of the environment.